Transfer pricing

Approval of a mandate for the Joint Working Party No. 1 - Working Party No. 6 Working Group on Business Restructuring, 20 October 2006


As a follow up to the January 2005 CTPA Roundtable [link to the existing News item dated 4 March 2005], the Committee on Fiscal Affairs created a Joint Working Group of Delegates from Working Party No. 1 on the Model Tax Convention and Working Party No. 6 on the Taxation of Multinational Enterprises, in order to explore the treaty and transfer pricing aspects of business restructurings. The Working Group held four meetings in 2005-2006. A detailed mandate for the Working Group was approved by the Committee on 20 October 2006. The mandate describes the responsibilities of the Working Group, working methods and timetable. Background document.